我国食品企业社会责任审计评价体系的构建

Construction of social responsibility audit system for food enterprises in China

随着经济水平的提高,人们对食品安全的关注度提升,对食品企业的社会责任也有了更高要求,因此需要建立社会责任审计评价体系,用以规范食品企业的行为。审计评价体系的构建主要包括评价目标(总体目标和细分目标)、评价原则(客观性、全面性以及可持续性原则)、评价方法(对比分析法、定量与定性分析法)、评价内容(食品企业社会责任的7个方面)和评价标准(国家法律法规、ISO26000和食品安全国家标准)5方面。本文通过分析我国食品企业社会责任的践行现状,指出审计评价体系构建的重要作用。

With the improvement of economic level, people pay more attention to food safety and have higher requirements for the social responsibilities of food enterprises. Thus, it is necessary to establish the social responsibility audit system of food enterprises, in order to standardize the action of food enterprises. The construction of audit evaluation system is mainly discussed in detail from 5 aspects： evaluation objectives（overall objectives and segmentation objectives）, evaluation principles（objectivity, comprehensiveness and sustainability）, evaluation methods（comparative analysis, quantitative analysis and qualitative analysis）, evaluation contents（7 aspects of social responsibility of food enterprises） and evaluation standards（national laws and regulations ISO26000 and national food safety standards）. This paper analyzed the current situations of the implementation of social responsibility in China＇s food enterprises and pointed out the important role of the construction of audit evaluation system.